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137****4482 · 2021年10月15日

cash ratio 不是不包括存货吗,记得上课老师讲过不影响Asset 因为剔除了存货的影响,只影响current ratio

* 问题详情,请 查看题干

NO.PZ201602060100000105

问题如下:

5. If Karp had used FIFO instead of LIFO, which of the following ratios computed as of 31 December 2009 would most likely have been lower?

选项:

A.

Cash ratio.

B.

Current ratio.

C.

Gross profit margin.

解释:

A is correct.

The cash ratio (cash and cash equivalents ÷ current liabilities) would be lower because cash would have been less under FIFO. Karp’s income before taxes would have been higher under FIFO, and consequently taxes paid by Karp would have also been higher and cash would have been lower. There is no impact on current liabilities. Both Karp’s current ratio and gross profit margin would have been higher if FIFO had been used. The current ratio would have been higher because inventory under FIFO increases by a larger amount than the cash decreases for taxes paid. Because the cost of goods sold under FIFO is lower than under LIFO, the gross profit margin would have been higher.

解析里主要是说税收改变了,什么时候考虑税的影响可以帮忙解释一下吗,有点乱
1 个答案

Kiko_品职助教 · 2021年10月17日

嗨,爱思考的PZer你好:


cash ratio的确是不包括inventory,但这两种方法下,是影响cash的。物价上涨时候,FIFO方法下的COGS小,所以EBIT会增加,这就导致需要交的税就会变多,所以cash自然就变少了。所以必然是会影响cash ratio的。

一般情况下税后的科目都是需要考虑税的影响,比如NI,cash相关的这些ratio。

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